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TMI Blog2020 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax on services provided by these entities to their members was under litigation before various courts and judgments given by various High Courts in favour of the assessee that whenever there is service from such entities to its members, since the principle of mutuality is involved, it cannot be said that there is a provision of services. Time Limitation - HELD THAT:- Subsequently, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . K. Shukla, Superintendent (Authorised Representative) for the Respondent ORDER RAMESH NAIR The appellant is a registered cooperative society for the purpose of construction of industrial sheds to the members of the cooperative society. The Adjudicating Authority dropped the demand which was proposed in the Show Cause notice under the head of Commercial Construction. Being aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by cooperative society to its members are not liable to Service Tax. He further submits that the demand is for the period April, 2011 to September 2014. The Show Cause Notice was issued on 23.03.2016 invoking the extended period of limitation. He submits that on the issue of mutuality of interest there are number of judgments by various High Courts in their favour. Therefore, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee that whenever there is service from such entities to its members, since the principle of mutuality is involved, it cannot be said that there is a provision of services. In this position, subsequently, the issue has been decided by the larger bench of Supreme Court. In this background, it cannot be said that the appellant had any malafide intention to evade the service tax. It is also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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